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STATE v. LOUISVILLE & N. R. CO.

Civ. 1995.

398 So.2d 288 (1980)

STATE of Alabama v. LOUISVILLE AND NASHVILLE RAILROAD COMPANY.

Court of Civil Appeals of Alabama.

Rehearing Denied March 19, 1980.

Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen., Herbert I. Burson, Jr., Ronald J. Bowden, Asst. Attys. Gen., for appellant.

M. R. Nachman, Jr., of Steiner, Crum & Baker, Montgomery, and Robert C. Moore, of Louisville, Ky., for appellee.

WRIGHT, Presiding Judge.

This is a tax case. The State of Alabama appeals from a judgment of the trial court setting aside assessments of gross receipts tax against the Louisville and Nashville Railroad Company (L&N) for the years 1974, 1975 and 1976 and ordering a refund of gross receipts tax paid by L&N for the years 1972 and 1973.

The gross receipts tax which the State seeks to collect is authorized by § 40-21-57, Code of Alabama (1975) which...

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